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GST > Central Tax (Rate) 2020 Notifications

Notification No. 95/2020 – Central Tax: Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.

G.S.R…..(E).– In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the CGST Rules, 2017 (hereafter in this notification referred to as the said rules),

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